Robert M. Heger v. United States

Claim for refund of taxes paid; counterclaim for taxes allegedly due; summary judgment; RCFC 56; forfeiture of fraudulent claims; 28 U.S.C. § 2514; proof of income received subject to taxation

OPINION AND ORDER

LETTOW, Judge.

Plaintiff, Robert M. Heger, seeks to recover $312,116.11 in income taxes, penalties, and interest paid for tax years 1996 through 2001. These funds were remitted to the Internal Revenue Service (“IRS”) by a title company following the sale of an inherited property in 2008. The United States (“the government”) has in turn filed a counterclaim for $36,025.17 in additional…